商业银行会计风险的防范研究.pdfVIP

商业银行会计风险的防范研究 摘 要 商业银行作为金融业的主要组成部分，总是伴随着高风险，商业银行的会 计风险作为商业银行的主要风险之一，受到越来越多的关注。各种会计风险的 相继出现，不仅会损害银行和客户的经济利益，扰乱社会经济发展的正常秩序 ，甚至会影响到金融改革事业的发展。本文阐述了商业银行会计风险的含义， 从商业银行会计风险的表现和特点出发，分析银行会计风险产生的原因，并提 出有针对性的商业银行会计风险的防范措施。 随着商业银行的不断发展，逐渐在金融体系中占据着重要位置，随即产生的各 种风险也引起了人们的高度重视。中共十六届六中全会提出要完善应急管理体 制机制，有效应对各种风险是构建社会主义和谐社会必须认真对待的一大问题 。会计风险作为商业银行风险中最重要的风险之一，与银行内部职工有着更为 紧密的联系，因此具有更为突出的研究意义。 关键词： 商业银行，会计风险，防范措施 Commercial bank accounting risk prevention research ABSTRACT Commercial Banks as the main part of the financial sector, is always accompanied by high risk, commercial bank accounting risk as one of the major risks of commercial Banks, being more and more attention. Various successive of accounting risk, will not only harm to the economic interests of the bank and customers, disturb the normal order of social and economic development, and even affect the development of financial reform. This paper expounds the implications of the commercial bank accounting risk, embarks from the performance and characteristics of the commercial bank accounting risk, analysis the reasons of the risk of bank accounting, and put forward targeted commercial bank accounting risk prevention measures. With the continuous development of commercial Banks, gradually occupy an important position in the financial system, and the various risks caused people attach great importance to. The sixth plenary of sixteen session put forward to improve the emergency management system of the mechanism, effectively cope with the risks is to construct a socialist harmonious society must be a big problem seriously. Accounting risk as one of the most important risk of commercial banks risk, the inte